Procedure for the accounting record in the accounts of the Capital Group

Authors

  • Ana Lydia Gil Hernández Ministry of Finance and Prices
  • Solange Mayra Pérez Gómez Ministry of Finance and Prices
  • Juan Carlos Vázquez Avila Ministry of Finance and Prices

Keywords:

shares, mercantile society, capital

Abstract

The objective of this work is to develop a financial and accounting procedure for the accounts of the Capital Group, from the constitution until the liquidation of the mercantile companies, which serves as a guide and consultation to said entities.

Author Biographies

Ana Lydia Gil Hernández, Ministry of Finance and Prices

Licenciada en Control Económico en la Universidad de La Habana en el año 1979 y Máster en Finanzas en el año 1997. Es miembro del Comité de Normas Cubanas de Contabilidad desde el 2014. Se ha desempeñado como Analista Financiera Global, Ejecutiva de Control y Análisis y Ejecutiva Principal de Control y Análisis. Autora de la propuesta de Norma Específica de Contabilidad de Gestión y del Procedimiento para el registro contable en las cuentas del Grupo Capital, trabajos estos presentados en el Fórum de Economía de la ANEC del Ministerio de Finanzas y Precios en el 2017, donde obtuvieron calificaciones de Relevante y Destacado respectivamente. Actualmente se desempeña como Sistematizador Superior Global de la Dirección de Política Contable del Ministerio de Finanzas y Precios.

Solange Mayra Pérez Gómez, Ministry of Finance and Prices

Licenciada en Contabilidad en la Universidad de la Habana en el año 1984 y de la especialidad en Contabilidad en el año 2014.Miembro del Comité de Normas Cubanas de Contabilidad desde el año 2011.Miembro de la sociedad de Contabilidad de la Asociación Nacional de Economistas de Cuba (ANEC), vicepresidenta de Superación del comité de la ANEC el Ministerio de Finanzas y Precios. Diplomada en Administración Pública. Se ha desempeñado como auditora, directora municipal de Finanzas y Precios. Ha participado en los Fórum de Economía de la ANEC con varios trabajos donde han obtenido la calificación de Relevante, Destacados, autora de los trabajos de Normas de Contabilidad Gubernamental para, el Presupuesto Central, Gastos de la Seguridad Social entre otros. En la actualidad se desempeña como directora de Política Contable del Ministerio de Finanzas y Precios.

References

Asamblea Nacional del Poder Popular. (2014). Ley No. 118 De la Inversión Extranjera.

Banco Central de Cuba. (2014). Resolución No. 46.

Código de Comercio. (1886).

Consejo de Estado. (s.f.). Decreto Ley Nro. 313 de la Zona Especial de Desarrollo del Mariel.

Consejo de Ministros. (2014). Decreto No. 325 Reglamento de la Ley de la inversión extranjera.

Ministerio de Finanzas y Precios. (2005). Resolución No. 235 Sobre las Normas Cubanas de Información Financieras (Vol. Gaceta Oficial No. 67 Ordinaria de 21 de diciembre de 2005). (M. d. Justicia, Ed.) La Habana, Cuba: Gaceta Oficial de la República.

Paulet, J., & Santandreu, E. (2000). Diccionario de Economía y Empresa. Madrid: Gestión S.A.

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Published

31-03-2018

How to Cite

Gil Hernández, A. L., Pérez Gómez, S. M., & Vázquez Avila, J. C. (2018). Procedure for the accounting record in the accounts of the Capital Group . Cuban Magazine of Finance and Prices, 2(1), 31–50. Retrieved from https://www.mfp.gob.cu/revista/index.php/RCFP/article/view/05_V2N12018_ALGH_OTROS

Issue

Vol. 2 No. 1 (2018): enero - marzo

Section

Research articles

License

Copyright (c) 2018 Ana Lydia Gil Hernández, Solange Mayra Pérez Gómez, Juan Carlos Vázquez Avila

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